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Work Overload Stress of Russian Working Adults: Do Age, Gender, Education, Religion, Management Experience and Government Work Experience Make a Difference? Dr. Lam D. Nguyen (Corresponding Author) College of Business Bloomsburg University 400 East Second Street, Bloomsburg, PA 17815, U.S.A. Email: [email protected] Dr. Natalia Ermasova College of Business and Public Administration Governors State University 1 University Parkway, University Park, IL 60484, U.S.A. Email: [email protected] Dr. Alexander Demin South-Ural State University (National Research University, Russia) 76, Chelyabinsk, Chelyabinsk Oblast, Russia, 454080 Email: [email protected] Dr. Nicholas Koumbiadis Robert B. Willumstad School of Business Adelphi University 1 South Avenue, P.O. Box 701, Garden City, NY 11530, U.S.A. Email: [email protected] --------------------------- Submitted on August 5, 2014 for publication consideration in Academy of Business Disciplines Journal Dr. Irma Hunt Editor-in-Chief ISSN: 2150-1033 ---------------------------

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Page 1: Work Overload Stress of Russian Working Adults: Do Age ... · Keywords: Russia, stress management, work overload stress, working adults Introduction Stress is a part of life and so

Work Overload Stress of Russian Working Adults: Do Age,

Gender, Education, Religion, Management Experience and

Government Work Experience Make a Difference?

Dr. Lam D. Nguyen (Corresponding Author) College of Business

Bloomsburg University

400 East Second Street, Bloomsburg, PA 17815, U.S.A.

Email: [email protected]

Dr. Natalia Ermasova

College of Business and Public Administration

Governors State University

1 University Parkway, University Park, IL 60484, U.S.A.

Email: [email protected]

Dr. Alexander Demin

South-Ural State University

(National Research University, Russia)

76, Chelyabinsk, Chelyabinsk Oblast, Russia, 454080

Email: [email protected]

Dr. Nicholas Koumbiadis

Robert B. Willumstad School of Business

Adelphi University

1 South Avenue, P.O. Box 701, Garden City, NY 11530, U.S.A.

Email: [email protected] ---------------------------

Submitted on August 5, 2014 for publication consideration in

Academy of Business Disciplines Journal

Dr. Irma Hunt

Editor-in-Chief

ISSN: 2150-1033

---------------------------

Page 2: Work Overload Stress of Russian Working Adults: Do Age ... · Keywords: Russia, stress management, work overload stress, working adults Introduction Stress is a part of life and so

Abstract

Work overload stress has become a common workforce issue in today’s workplace. This type of

stress can lead to changes in the employee’s psychology and physiology, which has great impact

on their performance productivity. This paper examines the work overload perceptions of

Russian working adults based on various demographic factors. As a result of the analysis of 519

responses, this study finds that Russian respondents fell into the moderate stress range. It appears

that Russian respondents have similar work overload stress regardless of the differences in their

age, gender, level of education, work experience and management experience. However, this

paper finds significant differences in the work overload stress scores among difference religion

groups. People with Muslim religion have higher stress scores than that of Christian and non-

practicing believers. In this paper, Russian history, culture and leadership are presented along

with practical implications and suggestions for managers, practitioners and future studies.

Keywords: Russia, stress management, work overload stress, working adults

Introduction

Stress is a part of life and so is work-related stress in work environment. Stress can be

both good and bad. The impact of stress can be seen in many aspects of a human being’s life. It

is evident in the feelings and perceptions of people when they don’t have enough time, skills, or

resources to effectively handle personal or professional demands (Hyde and Allen, 1996;

Nichols, 2008; Selye, 1956; 1974).

According to World Trade Organization (WTO) 2007 Report, work-related stress is an

issue of growing concern in developing countries due globalization and the changing nature of

work. Research has indicated that work-related stress is considered a disease or a cause of

disease (Selye, 1956, 1974; Doublet, 2000; Kinman & Jones, 2005). Stress in the workplace not

only impacts on individual performance but also on the organization’s effectiveness as a whole.

Work-related stress may affect the organization’s effectiveness due to costs associated with

increased absenteeism and staff turnover, replacement of absent workers, increased unsafe

working practices, accident rates, complaints from clients/customers, and reduced productivity,

performance and profitability of organization.

The purpose of this study is to examine the level of work overload stress perception of

Russian working adults based on age, gender, level of education, religion, management

experience, and government experience. More specifically, this paper addresses the following

research questions: (1) What is the level of work overload stress of Russian working adults in

2013? (2) Do age, gender, level of education, religion, management experience, and government

experience make a difference in the level of work overload stress? In this study, we used the

Overload Stress Inventory, adapted from Hyde and Allen’s conceptual analysis of overload

(1996, p.29-30), to assess the work overload stress perception of respondents.

We chose Russia for several reasons. Russia is the eight largest economy in the world by

nominal value with an estimated GDP of $2,117.8 billion in 2013 (Australian Government-

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Department of Foreign Affairs and Trade, 2014). According to Russian Federation Federal State

Statistical Service (Goskomstat Russia, 2014), Russia has a population of about 143.3 million in

2013 and is considered the largest country in the world in terms of geographic territory. Labor

force is 75.24 million workers (52.8% of total population). Unemployment rate was 6.2% in

2012. There are high social disparities in Russia. The population below poverty line is 13.1%

(Central Intelligence Agency, 2013).

Russia has emerged as one of the key players in the world, both politically and

economically. Since the collapse of the Soviet Union, Russia has made remarkable

improvements to become more open in terms of its market and global integration. With its

membership in the WTO in 2012, Russia has strengthened its position in the world economy and

opened more opportunities for its international trade. As a result, there have been a lot of changes

in cultural norms and behaviors, and peoples’ motivation and entrepreneurship. This makes it

important to analyze the current developments in Russia. According to the Russian employment

agency "Unity", about 35% of the managers’ termination of employment at will told that one of

the main reasons for this dismissal is stress at work. In addition, there has been limited number

of research examining the work-related stress in Russia. This paper expands the body of

knowledge of stress management and provides practical implications for managers who work

with this specific population. In addition, by using a widely accepted questionnaire survey

created in the U.S. on a Russian sample, this study further fulfills the need to validate such

instrument for cross-cultural comparison purposes later on.

Literature review Work-Related Stress

According to Ellis (2006), stress is a sequence of events with the presence of a demand.

Concerns about successful performance and fear of negative consequences resulting from

performance failure evoke powerful negative emotions of anxiety, anger and irritation. Nguyen,

Mujtaba and Boehmer (2012, p.13) stated “stress can be all those feelings and perceptions in lack

of time, ability, skill, or resources to effectively deal with personal or professional demands in a

given time”. Aneshensel (1992) wrote that stress research typically is viewed as a subspecialty

within medical sociology, a perspective that obscures commonalities with more traditional

sociological areas of inquiry, especially social stratification. Pearlin (1989) suggested that stress

research tends to be concerned less with the consequences of stressful life experience for

outcomes of illness, especially psychological disorder.

Bolino and Turnley (2005) found that those higher levels of individual initiative are

associated with higher levels of employee role overload, job stress, and work-family conflict.

They found that the relationship between individual initiative and work-family conflict is

moderated by gender. Their findings suggested that the relationship between individual initiative

and work-family conflict is stronger among women than among men.

Some authors analyzed the differences on work overload stress perceptions of working

adults in different countries. In a series of cross-cultural studies, Vietnamese working adults

appeared to experience more work overload stress than their German, Dutch, Russian, and

Japanese counterparts (Nguyen, Mujtaba, & Boehmer, 2012; Nguyen, Lee, Mujtaba, & Ruijs,

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2013; Nguyen, Ermasova, Pham, & Mujtaba, 2013; Nguyen, Mujtaba, & Pham, 2013). Nguyen

et al. (2012) found that German working adults appear to experience more work overload stress

than Dutch working adults. However, no significant difference in the stress scores was found

between German and Japanese working adults (Nguyen, Kass, Mujtaba, & Tran, 2014).

Several authors analyzed occupational stress across a large and diverse set of

occupations. Johnson et al. (2005) compared the experience of occupational stress across a large

and diverse set of occupations and found that six occupations (prison officers and police,

ambulance workers, teachers, social services, customer services – call centers) in UK are

reporting worse than average scores on each of the factors – physical health, psychological well-

being and job satisfaction.

Beehr, Walsh, and Taber (1976) analyzed work-related stress of 79 male and 64 female

members of a white-collar union employed in drafting, mechanical, and technical-clerical jobs in

a Midwestern manufacturing company. They found that some effects of role stresses on

individually valued states were incompatible with their effects on 3 organizationally valued

motivational states: involvement, effort toward quantity, and effort toward quality.

Stress can be positive and motivating when it is short, for example, you need more

quickly submit reports: sometimes the work is done more efficiently under pressure of deadline.

Moreover, the work in conditions of constant scarce resources, including time, is mid-level

stressors. A similar tension occurs when a person has (1) difficulty in dealing with employers,

(2) worries about career development, and (3) the tasks contradict each other. Risk of serious and

chronic stress increases when there are sudden changes in working conditions or when a person

is deprived of the support of colleagues, family and leadership. Stress is formed from a

combination of these factors and the inability to relax. The results of constant work-related stress

are complex somatic pathology, reduced adaptive abilities of the organism, and chronic fatigue

syndrome earn. The symptoms of work-related stress are fatigue, weakness in the morning,

frequent headaches, insomnia, conflicts or susceptibility to loneliness.

Economic and social stress in Russia and its Impact on Work-Related Stress

Yiu, Bruton and Lu (2005) argued that the early Russian transition experience provided

uniquely important insights into the historic characteristics of business groups because it

represented a case in which market failures were important, institutional transition was in place,

and business groups were young and newly formed. Since the beginning of Perestroika

(“openness”) in 1987, the business environment in Russia has been turbulent and unpredictable

(Holt, Ralston, & Terpstra, 1994; Puffer, 1996). Ermasova (2013) highlighted high level of

uncertainty in economic, investment, and social aspects of life and business in Russia. In case of

Russia, Carr (2006-2007) showed that the effect of the unstable, uncertain economic

environment in the country had an impact on strategic decisions of Russian people. Alexander

Moskvin, scientific director of the clinic “Infoecology Social Stress Clinic” said in his interview

in Gorelova (2013) that “Negative social factors much more influence on the stress level of

managers in Russia than their foreign counterparts.” He highlighted following reasons of the

high stress level of managers in Russia: (1) the situation in the country; (2) the uncertainty,

which increases negative expectations; (3) distrust of people; (4) lack of uniform rules in

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business; and (5) constantly changes in accounting and legislature that does not allow managers

to develop a sequence of actions.

According to Gupta et al. (2013), Russia has been a diverse and socially volatile country.

Although the country is considered politically Russian, 20 percent of its population is ethnically

non-Russian minorities. There are over 100 minority languages in the various regions. A

considerable body of research suggested that ethnic or racial hostility and its behavioral

expressions were likely to be more intense in areas where minorities comprise a smaller segment

of the population relative to other areas (Kleinpenning & Hagendoorn, 1993; Levin & McDevitt,

1993; Dekker, Malová, & Hoogendoorn, 2003; Gudkov, 2003). In our research we suggest that

religion affect the level of work-related stress perceptions in Russia, especially the religious

minorities (Muslims).

WTO 2007 Report (2007, p.1) highlighted the problem of work-related stress in Russia.

Working adults in Russia are “subjected to rapid and drastic economical and social changes,

where there is an increased demand for adaptation of workers, the over-riding of traditional

values, the reorientation of the occupational health system, and generally poor working

conditions.” Psychosocial stress has increased as a result of unprecedented changes in Russia’s

economic condition and the reduction of “safety net” services. During transition times Russian

workers had to deal with: (1) increased demands of learning new skills; (2) the need to adopt

new ways of working; (3) the pressure of the demand for higher productivity and higher

technical and computer skills; (4) demands for increased quality of work and time pressure; (5)

higher job competition; (6) increased job insecurity and less benefits; and (7) less time for co-

workers and socializing. These various global and local changes led to increasing demands on a

growing number of workers. When workers are unable to deal with these demands, work-related

stress may result. When stress persists or occurs repeatedly, it can have various negative effects

on workers and the companies they work for. Psychosocial stress may manifest itself as

depression, anxiety, domestic violence, increase of smoking, work injures, increase of alcohol

consumption, and divorce.

In Russia, managers have to spend a lot of efforts on defending themselves in response to

pressure from top managers. This can cause stress. Another feature of the Russian corporate

stress is the habit of bringing personal problems to work. Russian leaders are traditionally

broadcast their emotions on subordinates (Matveev, 2002).

A specific problem of work-related stress is the presence of two work-forces in many

Russians firms. The first consists of older workers, with a traditional Russian mindset who resist

change. The second workforce is made up of young, aggressive "New Russians" who are

generally eager to adapt. Members of this group are driven by career ambitions and often have

some training in business, English, or a few years’ experience working for a foreign firm in sales

or marketing. It also appears to be a common pattern to place younger workers in charge of older

ones early in their careers, adding to the tension in work place. This indicates that Russians with

different age groups may have different perceptions on work related stress.

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Study Methodology and Analysis

The Overload Stress Inventory, adapted from Hyde and Allen’s conceptual analysis of

overload (1996, p.29- 30), was used to assess the stress perception of respondents. It included 10

items with a 5-Likert scale. A rating of 1 indicated “Strongly Disagree” and a rating of 5

indicated “Strongly Agree.” The responses were assessed according to the following general

criteria:

○ Scores in the range of 40–50 tend to mean severe stress from overload.

○ Scores in the range of 30–39 tend to mean high stress from overload.

○ Scores in the range of 20–29 tend to mean moderate stress from overload.

○ Scores in the range of 19 and below tend to mean low stress from overload.

The specific hypotheses for this study are as follows:

H1: Russian respondents who are 26 years old or older will have similar work overload stress

scores than Russian respondents who are 25 years old or younger.

H2: Russian respondents who are 41 years old or older will have similar work overload stress

scores than Russian respondents who are 40 years old or younger.

H3: Russian male respondents will have similar work overload stress scores than Russian

female respondents.

H4: Russian respondents with high school degree or less will have similar work overload

stress scores than those with higher degree.

H5: Russian respondents with no management experience will have similar work overload

stress scores than those with management experience.

H6: Russian respondents with no government experience will have similar work overload

stress scores than those with government experience.

H7: The work overload stress scores of Russian respondents will be similar based on different

religion.

The purpose of this study was to determine the level of work overload stress of Russians

adults. Another aspect of this study was to determine whether there is any difference between the

level of work overload stress of Russian working adults based on, age, gender, education,

religion, work experience and management experience.

A convenient sampling procedure was adopted for selecting the target respondents. The

target respondents were Russian adults who are 17 years of age and above. The English version

of the survey was first translated into Russian then was back-translated into English. Both the

original English and the back-translated versions were compared and checked by three university

professors to insure the validity of the instrument. They concluded that there was no significant

difference.

This study applied the self-administered survey method, which helps eliminate the errors

caused by the subjectivity of interviewers and provides greater anonymity for respondents. This

is really helpful in achieving high response rate because Russian people sometimes feel

uncomfortable to reveal their ideas and thoughts through survey questionnaires.

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The questionnaire was made available as a webpage with a direct link that could be

attached to email, as well as a hard copy that could be handed out directly, to respondents by the

authors and their contacts. This helped increase the response rate as Russian people prefer to deal

with surveys that are provided by someone they know such as an instructor, lab assistant…

Informed consent, explanation of study, procedure of maintaining confidentiality, and detailed

instructions on how to complete the questionnaire successfully were included. The authors

assumed that if the respondents read and proceeded to take the surveys (either hard copy or

online), they consented to the survey. For those questionnaires completed through the web link,

the data were automatically saved and converted into a database in excel format file for analysis.

For those questionnaires completed through hard copy format, the data were entered manually.

Majority of respondents were from Moscow, Chelyabinsk, Saratov, and Ulyanovsk. There were

611 questionnaires obtained, of which 519 were fully completed and ready for use.

As seen in Table 1, 167 respondents were from the age of 17 to 25 (32.2%); 132 from

the age of 26 to 30 (25.4%); 174 from the age of 31 to 40 (33.5%); and 46 from the age of 41

and above (8.9%). There were 397 female respondents (76.5%) and 122 male respondents

(23.5%). There were 86 respondents who earned a high school degree or less; 66 respondents

who earned bachelor degree or were working on earning it; 348 respondents who earned master

degree or were working on earning it; and 19 respondents who earned doctorate degree or were

working on earning it. In this sample, 420 respondents had no government experience (80.9%);

57 respondents had 1 to 5 years of government experience; 29 respondents had 6 to 10 years of

government experience (5.6%); and 13 respondents had 11 or more years of government

experience (2.5%).

Table 1. Demographic Variables (N=519)

Variables

Frequency

Percent

Valid

Percent

Cumulative

Percent

Age 17 to 25 167 32.2 32.2 32.2

26 to 30 132 25.4 25.4 57.6

31 to 40 174 33.5 33.5 91.1

41 and above 46 8.9 8.9 100.0

Total 519 100.0 100.0

Gender Female 397 76.5 76.5 76.5

Male 122 23.5 23.5 100.0

Total 519 100.0 100.0

Education Earned a high school degree or less

Bachelors Degree or working on earning it

Masters Degree or working on earning it

86

66

348

16.6

12.7

67.1

16.6

12.7

67.1

16.6

29.3

96.4

Doctorate Degree or working on earning it 19 3.7 3.7 100.0

Total 519 100.0 100.0

Government

Experience

1 to 5 years 57 11.0 11.0 11.0

6 to10 years 29 5.6 5.6 16.6

11 or more years 13 2.5 2.5 19.1

none 420 80.9 80.9 100.0

Total 519 100.0 100.0

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Results

As seen in Table 2, Russian respondents in this sample had a moderate level of overload

stress perception as their stress scores fell in the “moderate” range (20-29 points). Also

according to Table 2, no significant difference was found in each of the hypothesis tests

(Hypotheses 1 to 6). These hypotheses, therefore, cannot be rejected.

Age, gender, education level, work experience, and management experience made no

significant difference in the overload stress perception scores of Russian respondents in this

sample. However, it is worth noting that the Levene’s Test for equality of variances showed

significance in hypothesis 2 (17-40 age group against 41 and above age group) as well as

hypothesis 6 (no government experience against with government experience).

Table 2. Hypothesis Testing Results (Stress Scores)

Hypotheses

(Stress Scores)

Group

Size

Group Mean

Levene's

Test for

Equality of

Variances

t-test for Equality of Means

1

2

1

2

F

Sig.

T

df

Sig. (2-

tailed)

Mean

Difference

H1: Age (17-25 vs 26

and above) 167 352 28.10 27.34 .485 .486 .963 517 .336 .764

H2: Age (17-40 vs 41

and above) 473 46 27.61 27.35 5.35 .021 .199 517 .843 .259

H3: Gender (male vs

female) 122 397 28.06 27.44 .089 .765 .709 517 .479 .619

H4: Education (High

School Degree or less vs

Higher degree)

86 433 28.63 27.38 .838 .360 1.257 517 .209 1.25

H5: Management

Experience (No

management experience

vs with management

experience)

266

253

27.08

28.11

1.33

.249

-1.399

517

.162

-1.036

H6: Government

Experience (No

Government Experience

vs With Government

Experience)

420

99

27.31

28.75

5.34

.021

-1.527

517

.127

-1.438

p<.05

As seen in Table 3, One-way ANOVA test among different religious groups showed a

significant difference in the mean stress scores among these group (F=3.276, p=.039<.05).

Therefore, hypothesis 7 is rejected. There is a significant difference in the overload stress scores

among different religious groups in this sample. More specifically, post hoc tests indicated a

significant difference in the mean scores of Christian and Muslim believers, which Muslim

believers had a higher stress scores than Christian believers (-2,72207, p=.046<.05). Also the

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difference in the mean scores between Christian and non-practicing believers were partially

supported at .10 level (-2.15584, p=.074<.10). Non-practicing believers had a higher stress

scores than Christian believers.

Table 3. Hypothesis Testing Results of Religion Variable (Stress Scores) Descriptives

N Mean Std. Deviation Std. Error

Stress_Scores Christian 422 27.1351 8.37218 .40755

Muslim 42 29.8571 7.65274 1.18084

Non-practicing believers 55 29.2909 9.12805 1.23083

Total 519 27.5838 8.43692 .37034

ANOVA

Sum of

Squares df

Mean

Square F Sig.

Stress_Scores Between Groups 462.315 2 231.157 3.276 .039

Within Groups 36409.789 516 70.562

Total 36872.104 518

Post Hoc Tests

Multiple Comparisons

LSD

Dependent

Variable

(I)

Religion (J) Religion

Mean

Difference

(I-J)

Std.

Error Sig.

95% Confidence

Interval

Lower

Bound

Upper

Bound

Stress

Scores

Christian Muslim -2.72207* 1.35913 .046 -5.3922 -.0520

Non-practicing believers -2.15584 1.20422 .074 -4.5216 .2099

Muslim Christian 2.72207* 1.35913 .046 .0520 5.3922

Non-practicing believers .56623 1.72133 .742 -2.8154 3.9479

Non-

practicing

believers

Christian 2.15584 1.20422 .074 -.2099 4.5216

Muslim -.56623 1.72133 .742 -3.9479 2.8154

*. The mean difference is significant at the 0.05 level.

Discussion and Managerial Implications

First of all, this study found that Russian working adults in this sample perceived a

moderate work overload stress. Second, it did not find any significant difference in the overload

stress scores of Russian working adults based on age, gender, level of education, work

experience and management experience. Finally, this study found a significant difference in the

overload stress scores of Russian working adults based on religion. Muslim believers had the

highest scores compared to Christian and non-practicing believers. Thus, they perceived more

overload stress than the other two groups. This somehow reflects the reality of Russia that

religious minorities may feel more stressful because of how they feel about the ethnic or racial

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hostility and its behavioral expressions. Managers and business owners who deal with this group

need to create and support an effective stress management program to help minorities feel more

relaxed and comfortable when working with other dominant ethnic and religious groups. They

should assign an adequate amount of work that matches their skills and qualifications to make

them feel capable of performing their jobs and not too overwhelmed. They should also create and

foster a collaborative and supportive work environment to improve the communication as well as

relationships among peers, leaders and subordinates, and other work units.

Limitations and Recommendations

There are several limitations that need to be addressed in this study. First of all, this study

was conducted on an adult population available and receptive to our survey. These adults were

from several cities in Russia including Moscow, Chelyabinsk, Saratov, and Ulyanovsk. Future

studies should include adults from other cities and regions in the country. Second, because of the

small sample size, the results cannot be generalized to the larger population. Future studies

should extend to larger sample size with similar population. Third, this study only examined a

few demographics factors and the work overload stress. Future studies can include other non-

demographic factors such as organizational and departmental factors and they should look into

other type of work-related stress in addition to overload stress. Finally, this study only focused

on Russian respondents. Future studies should examine the stress perception of people from

different countries for comparison purposes since the workforce has become more globalized and

diverse than ever.

Conclusion

We can say for certain that Russian working adults in this study perceived a moderate

level of work overload stress and religion made a difference in how they perceived about work

overload stress. This study has shed light on the differences in work overload stress perception in

Russia. Researchers and scholars can benefit from this study as it provides more empirical results

regarding the work overload stress perception in Russia. Managers and practitioners can also

benefit from the study as it provides real-world implications in managing these working adults

more effectively.

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Biography

Dr. Lam D. Nguyen is an Associate Professor of Management at the AACSB-accredited

College of Business at Bloomsburg University of Pennsylvania. He is currently the Book Review

Editor for the International Journal of Business and Emerging Markets as well as the Journal of

Applied Management and Entrepreneurship. He has served as a Visiting Professor at Webster

University Thailand and at the University of Economics, Ho Chi Minh City. Lam possesses a

solid practitioner experience including various managerial and leadership positions he held in

Vietnam and in the U.S. Dr. Nguyen has presented his research at many prestigious conferences

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and published in leading peer-reviewed journals. His areas of research are job satisfaction,

leadership, strategic management, ethics, entrepreneurship, and cross cultural differences. He can

be reached at: [email protected].

Dr. Natalia Ermasova is a PhD of Public Affairs (Indiana University, USA), PhD of

Economics (Russia) Assistant Professor of College of Business and Public Administration at

Governors State University, IL. Her primary research interests is risk-management, innovation

management, and the state capital budgeting. Before starting her work in the USA, she worked as

a Professor of Finance in the Volga Region Academy for Civil Services in Russia for 12 years

and as Professor of Saratov State University for 2 years. She was Visiting Professor in Germany

(Ludwigsburg Academy for Civil Services) and Fulbright Visiting Professor (SPEA, Indiana

University). More than 45 books and articles were published in Russia. Her articles were

published in State and Local Government Review, Public Administration Research. She can be

reach at: [email protected].

Dr. Alexander Demin is a Head of the Department of Management and Law at South-

Ural State University (National Research University, Russia). He is the director of Institute of

Open and Distance Education of South Urals State University. His research interests are strategic

management, the problems of government’s contracting out. He is the author of seven articles in

Russia. Demin can be reached at: [email protected].

Dr. Nicholas Koumbiadis is a Professor of Accounting in The Robert B. Willumstad

School of Business at Adelphi University. His core research interests focus on the accounting

profession, specifically in the area of ethics, international financial reporting, and poverty

alleviation in third world countries. He is a Certified Fraud Examiner in New York State. He has

published articles in leading academic journals such as The Journal of Accounting and

Organizational Change, Corporate Social Responsibility in Management Education,

Encyclopedia of Business & Finance, Journal of Finance and Accountancy, Journal of

International Business and Cultural Studies, World Journal of Management, Journal of Business

and Policy Research, and International Review of Business Research Papers. He was program

coordinator for the International Conference of Business and Applied Sciences Academy of

North America (BAASANA) and a reviewer for several lead journals in the field of Accounting

and Ethics. He can be reached at: [email protected].